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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Certiorari, prohibition and mandamus, and their development since the revolution of 1688

Yardley, David Charles Miller January 1953 (has links)
No description available.
2

Legitimidade ativa no mandado de segurança coletivo / Legittimazione ativa in atto di mandamus collettivo

Castro, Roberto Cesar Scacchetti de 23 May 2014 (has links)
O presente trabalho tem por escopo o estudo da legitimação ativa no mandado de segurança coletivo no Brasil à luz da legislação vigente sobre o tema, da doutrina e jurisprudência pátrias. Buscou-se, de início trazer uma leitura contemporânea das condições da ação e especificamente da possibilidade jurídica do pedido e interesse processual no que interessam à legitimidade. Traçou-se o conceito de legitimidade e as correntes doutrinárias que definem o instituto, especialmente para fins da tutela coletiva. Após, procurou-se definir a representatividade adequada e a pertinência temática, principalmente no que interessa à definição da legitimidade ativa em demandas coletivas e no mandado de segurança coletivo. Quanto ao mandado de segurança, incialmente foram aduzidos os pontos relevantes ao instituto em sua espécie individual, expondo sobre a evolução histórica deste e sua natureza. Paralelamente a isso, asseverou-se sobre o histórico doutrinário e normativo da tutela de direitos coletivos, bem como os pontos relevantes atinentes à legitimação no mandado de segurança coletivo especificamente. Por fim, foram relacionados os legitimados ope legis para o mandado de segurança coletivo, trazendo-se a sugestão de outros legitimados a partir de uma interpretação sistêmica da normatização de tutela dos direitos coletivos. Concluiu-se o trabalho com a menção a duas situações concretas específicas que interessam à atuação dos legitimados e tratam da limitação da atuação destes. / Il scopo centrale di questo studio è lanalisi dell istituto della legittimazione ativa in atto collettivo di mandamus in Brasile, alla luce della normativa vigente in materia, dottrina e giurisprudenza patrie. Abbiamo cercato inizialmente di portare una lettura contemporanea delle condizioni dell\'azione e, in particolare, la possibilità giuridica della domanda, interesse procedurale e legittimità. Tracciato il concetto della legittimità e il tendenze dottrinali che definiscono l\'istituto, in particolare ai fini della protezione collettiva. Dopo, abbiamo cercato di definire un\'adeguata rappresentazione e la pertinenza tematica, in particolare per quanto riguarda la definizione di legittimazione attiva su le richieste collettivi e atto collettivo di mandamus. Quanto al atto collettivo di mandamus, inizialmente sono stati messi i punti su il instituto nelle loro singole specie, l\'evoluzione storica di questo e la sua natura. Parallelamente a ciò, se affermato sulla storia dottrinale e normativa della tutela di diritti collettivi, come pure delle punti pertinenti relative alla legittimità in atto collettivo di mandamus specificamente. Infine, abiamo tratato su il legittimati definiti nella legge per l\'atto collettivo di mandamus, portando il suggerimento di altri legittimati da una interpretazione sistematica delle norme di tutela dei diritti collettivi. Si è concluso il lavoro con riferimento a due situazioni concrete di interesse specifico per la prestazione degli legittimati e su la limitazione della prestazioni di questi.
3

Magmatic response to the evolving New Zealand Margin of Gondwana during the Mid-Late Cretaceous

Tappenden, Vanessa Elizabeth January 2003 (has links)
The Mount Somers Volcanic Group (MSVG) and Mandamus Igneous Complex (MIC) are the magmatic manifestations of the transition from convergence to extension at the Gondwana margin, which culminated in the separation of New Zealand from Australia and Antarctica. The MIC has been correlated both geochemically and temporally with the Central Marlborough Igneous Province (CMIP). The MSVG and CMIP are located in the Eastern Province of New Zealand. The MSVG is restricted to the Rakaia terrane, whereas the CMIP is restricted to the Pahau terrane. The Rakaia and Pahau terranes are thick accretionary complexes, which were strongly deformed as a result of prolonged subduction at the Gondwana margin. The Pahau terrane is the younger of the two and continued to be deposited and deformed until the abrupt cessation of subduction, which in the Marlborough sedimentary record occurred in the Motuan (100 - 105 Ma). Following the cessation of subduction, after an interval of 2-7 Ma of relative quiescence and subsidence of the Pahau terrane, the MSVG and MIC were erupted/emplaced. The production of MSVG and MIC magmas occurred simultaneously and the activity was of short-lived duration. SHRIMP geochronology yielded crystallisation ages of 97.0 ± 1.5 Ma to 98.0 ± 1.2 Ma from zircons separated from MSVG rhyolites. The SHRIMP ages are within error of the previously published Rb-Sr age for the MIC. The SHRIMP geochronology also confirmed the presence of inherited zircons which yielded ages consistent with their derivation from the Rakaia terrane. Ar-Ar geochronology confirmed the coeval nature of the MSVG and MIC magmatism, but yielded consistently younger ages (94.5 ± 3 Ma for the MSVG and 94.2 ± 1.7 Ma for the MIC). The systematic differences in ages obtained by SHRIMP and Ar-Ar are believed to be method-dependent. The MSVG comprises a calc-alkaline volcanic assemblage, which ranges in composition from basaltic-andesite lavas (SiO₂ = 54.5%) to high-silica rhyolites and ignimbrites (SiO₂ ≤ 78.1%). The MSVG had an original extent of at least 18 000 km². The magmas from the MSVG had high LILE/HFSE, high LILE/REE and moderately high LREE/HFSE which are characteristic of subduction derived magmas. Geochemical modelling suggests that the MSVG magmas were formed from partial melting of a subduction-modified mantle wedge, with high degrees of crustal assimilation. The assimilant had an isotopic composition similar to that of the Rakaia terrane, which is consistent with the geological setting of the MSVG. The MSVG has ⁸⁷Sr/⁸⁶Sri from 0.7055 to 0.7100 and ¹⁴³Nd/¹⁴⁴Ndi from 0.51254 to 0.51230 (ɛNd +0.5 to -4.2), which reflects varying degrees of contamination by Rakaia terrane. Radiogenic isotope modelling suggests that the MSVG end-members were derived from the same parent magma, which evolved through AFC processes from basaltic-andesite to rhyolite. The modelling strongly suggests that assimilation played a lesser role in the petrogenesis of the Malvern Hills magmas than in the petrogenesis of the other units. AFC modelling requires the degree of assimilation to increase as the magmas evolved. Oxygen isotope data are consistent with high degrees of crustal assimilation, and may indicate that the assimilant had higher ¹⁸O characteristics than the Rakaia terrane samples analysed. The MIC is an alkaline suite which ranges in composition from basalt and gabbro to syenite, trachyte and phono-tephrite. The MIC is interpreted to have formed from enriched asthenospheric mantle, with a composition similar to HIMU (²⁰⁶Pb/²⁰⁴Pbi ranges from 19.2 to 20.3). The samples range in isotopic composition from ⁸⁷Sr/⁸⁶Sri = 0.7030 to 0.7036, ¹⁴³Nd/¹⁴⁴Ndi = 0.51275 to 0.51268 (ɛNd +4.6 to +3.3). The range in isotopic composition is due to varying degrees of contamination by Pahau terrane, which reaches a maximum of 25% but in most samples is < 10%. The MIC is contaminated to a much lesser extent than the MSVG which is interpreted to be related to the thinner nature of the Pahau crust in the mid-Cretaceous. The latest phases of activity in the MIC were subjected to lower degrees of contamination which is interpreted to reflect the passage of magmas through pre-existing pathways. The onset of MSVG and CMIP magmatism coincided with the initiation of major rift-related depositional basins, and the eruption of the MSVG is demonstrably associated with normal faulting. The tectonic trigger responsible for the sudden onset of magmatism and rifting in the Eastern Province terranes was the detachment of the previously subducting slab following the cessation of subduction due to the arrival of the Hikurangi Plateau at the margin and the subsequent stalling of the Pacific spreading centre. The capture of the Gondwana margin led to the propogation of extension into the margin by the divergent Pacific plate. The ensuing extension aided the detachment of the subducting slab beneath the Eastern Province terranes. The slab-detachment promoted decompression melting of the sub-lithospheric mantle wedge to produce the MSVG magmas and triggered the ascent of asthenospheric mantle through the slab window, which melted through decompression to produce the CMIP magmatism. The asthenospheric mantle tapped by the slab detachment episode was highly enriched relative to N-MORB and is akin to the similar age HIMU-OIB affinity melts documented from Antarctica and Australia. The short-lived duration of activity is typical of slab-detachment related magmatism which occurs as a passive response to plate reconfiguration. The similarity in geochemistry of the MIC with OIB-affinity igneous centres in Australia and Antarctica implies an enriched mantle domain of large geographical extent. The distribution of relatively small volumes of OIB magmatism is suggestive of a fossil plume component, which was tapped in response to lithospheric extension producing relatively short-lived HIMU magmatism. The same fossil plume component has previously been implicated in the formation of the Cenozoic West Antarctic Rift System and may be responsible for the late Cretaceous magmatism in the Chatham Islands and Tertiary volcanics of the South Island of New Zealand.
4

Magmatic response to the evolving New Zealand Margin of Gondwana during the Mid-Late Cretaceous

Tappenden, Vanessa Elizabeth January 2003 (has links)
The Mount Somers Volcanic Group (MSVG) and Mandamus Igneous Complex (MIC) are the magmatic manifestations of the transition from convergence to extension at the Gondwana margin, which culminated in the separation of New Zealand from Australia and Antarctica. The MIC has been correlated both geochemically and temporally with the Central Marlborough Igneous Province (CMIP). The MSVG and CMIP are located in the Eastern Province of New Zealand. The MSVG is restricted to the Rakaia terrane, whereas the CMIP is restricted to the Pahau terrane. The Rakaia and Pahau terranes are thick accretionary complexes, which were strongly deformed as a result of prolonged subduction at the Gondwana margin. The Pahau terrane is the younger of the two and continued to be deposited and deformed until the abrupt cessation of subduction, which in the Marlborough sedimentary record occurred in the Motuan (100 - 105 Ma). Following the cessation of subduction, after an interval of 2-7 Ma of relative quiescence and subsidence of the Pahau terrane, the MSVG and MIC were erupted/emplaced. The production of MSVG and MIC magmas occurred simultaneously and the activity was of short-lived duration. SHRIMP geochronology yielded crystallisation ages of 97.0 ± 1.5 Ma to 98.0 ± 1.2 Ma from zircons separated from MSVG rhyolites. The SHRIMP ages are within error of the previously published Rb-Sr age for the MIC. The SHRIMP geochronology also confirmed the presence of inherited zircons which yielded ages consistent with their derivation from the Rakaia terrane. Ar-Ar geochronology confirmed the coeval nature of the MSVG and MIC magmatism, but yielded consistently younger ages (94.5 ± 3 Ma for the MSVG and 94.2 ± 1.7 Ma for the MIC). The systematic differences in ages obtained by SHRIMP and Ar-Ar are believed to be method-dependent. The MSVG comprises a calc-alkaline volcanic assemblage, which ranges in composition from basaltic-andesite lavas (SiO₂ = 54.5%) to high-silica rhyolites and ignimbrites (SiO₂ ≤ 78.1%). The MSVG had an original extent of at least 18 000 km². The magmas from the MSVG had high LILE/HFSE, high LILE/REE and moderately high LREE/HFSE which are characteristic of subduction derived magmas. Geochemical modelling suggests that the MSVG magmas were formed from partial melting of a subduction-modified mantle wedge, with high degrees of crustal assimilation. The assimilant had an isotopic composition similar to that of the Rakaia terrane, which is consistent with the geological setting of the MSVG. The MSVG has ⁸⁷Sr/⁸⁶Sri from 0.7055 to 0.7100 and ¹⁴³Nd/¹⁴⁴Ndi from 0.51254 to 0.51230 (ɛNd +0.5 to -4.2), which reflects varying degrees of contamination by Rakaia terrane. Radiogenic isotope modelling suggests that the MSVG end-members were derived from the same parent magma, which evolved through AFC processes from basaltic-andesite to rhyolite. The modelling strongly suggests that assimilation played a lesser role in the petrogenesis of the Malvern Hills magmas than in the petrogenesis of the other units. AFC modelling requires the degree of assimilation to increase as the magmas evolved. Oxygen isotope data are consistent with high degrees of crustal assimilation, and may indicate that the assimilant had higher ¹⁸O characteristics than the Rakaia terrane samples analysed. The MIC is an alkaline suite which ranges in composition from basalt and gabbro to syenite, trachyte and phono-tephrite. The MIC is interpreted to have formed from enriched asthenospheric mantle, with a composition similar to HIMU (²⁰⁶Pb/²⁰⁴Pbi ranges from 19.2 to 20.3). The samples range in isotopic composition from ⁸⁷Sr/⁸⁶Sri = 0.7030 to 0.7036, ¹⁴³Nd/¹⁴⁴Ndi = 0.51275 to 0.51268 (ɛNd +4.6 to +3.3). The range in isotopic composition is due to varying degrees of contamination by Pahau terrane, which reaches a maximum of 25% but in most samples is < 10%. The MIC is contaminated to a much lesser extent than the MSVG which is interpreted to be related to the thinner nature of the Pahau crust in the mid-Cretaceous. The latest phases of activity in the MIC were subjected to lower degrees of contamination which is interpreted to reflect the passage of magmas through pre-existing pathways. The onset of MSVG and CMIP magmatism coincided with the initiation of major rift-related depositional basins, and the eruption of the MSVG is demonstrably associated with normal faulting. The tectonic trigger responsible for the sudden onset of magmatism and rifting in the Eastern Province terranes was the detachment of the previously subducting slab following the cessation of subduction due to the arrival of the Hikurangi Plateau at the margin and the subsequent stalling of the Pacific spreading centre. The capture of the Gondwana margin led to the propogation of extension into the margin by the divergent Pacific plate. The ensuing extension aided the detachment of the subducting slab beneath the Eastern Province terranes. The slab-detachment promoted decompression melting of the sub-lithospheric mantle wedge to produce the MSVG magmas and triggered the ascent of asthenospheric mantle through the slab window, which melted through decompression to produce the CMIP magmatism. The asthenospheric mantle tapped by the slab detachment episode was highly enriched relative to N-MORB and is akin to the similar age HIMU-OIB affinity melts documented from Antarctica and Australia. The short-lived duration of activity is typical of slab-detachment related magmatism which occurs as a passive response to plate reconfiguration. The similarity in geochemistry of the MIC with OIB-affinity igneous centres in Australia and Antarctica implies an enriched mantle domain of large geographical extent. The distribution of relatively small volumes of OIB magmatism is suggestive of a fossil plume component, which was tapped in response to lithospheric extension producing relatively short-lived HIMU magmatism. The same fossil plume component has previously been implicated in the formation of the Cenozoic West Antarctic Rift System and may be responsible for the late Cretaceous magmatism in the Chatham Islands and Tertiary volcanics of the South Island of New Zealand.
5

O mandado de segurança coletivo como instrumento de tutela coletiva / The class mandamus writ as an action for the protection of collective rights.

Pinto, Marcos Vinícius 06 February 2015 (has links)
O presente estudo tem como objetivo discutir o mandado de segurança coletivo como verdadeira demanda a serviço da tutela processual de direitos coletivos em sentido amplo. Nesse sentido, as intenções principais residem em destacar o mandamus coletivo naquilo em que o distingue do mandado de segurança individual. Desse modo, são propositalmente lançados problemas que acentuam essas substanciais diferenças entre os dois institutos, o que passa pela discussão da natureza jurídica, dos direitos tutelados, da legitimidade, da coisa julgada, da litispendência, do procedimento (especialmente no tocante ao deferimento de liminares), da intervenção de terceiros e da desistência. É evidente que a construção do trabalho não prescinde da análise da Lei 12.016/2009, primeira lei a regulamentar o mandado de segurança coletivo cujo fundamento de validade, até então, se concentrava apenas na Constituição Federal (art. 5o, inc. LXX). Essa Lei trouxe várias disposições acerca do writ coletivo, fracassando, no entanto, em dialogar diversos de seus pontos com o microssistema de tutela coletiva. / The aim of this dissertation is to discuss the class mandamus writ as an action for the protection of collective rights. It seeks to underline the distinction between the individual and the class mandamus writ with a focus on the latter. In order to emphasize the substantial differences between the two institutes, particularly with regard to their nature, the rights they protect, res judicata, pendency, other procedural issues (particularly in relation to interim injunctions), joint of parties and quitclaim, the dissertation proposes questions related to these topics. It is clear that this dissertation cannot dispense with the analysis of Lei 12.016/2009, which was the first act to regulate the class mandamus writ. Until the enactment of that act, the class mandamus writ fundament of validity was exclusively the art. 5, LXX of the Federal Constitution. Although, this act has brought many provisions on the class mandamus writ, it failed in establishing a dialogue with the collective redress microsystem.
6

O mandado de segurança coletivo como instrumento de tutela coletiva / The class mandamus writ as an action for the protection of collective rights.

Marcos Vinícius Pinto 06 February 2015 (has links)
O presente estudo tem como objetivo discutir o mandado de segurança coletivo como verdadeira demanda a serviço da tutela processual de direitos coletivos em sentido amplo. Nesse sentido, as intenções principais residem em destacar o mandamus coletivo naquilo em que o distingue do mandado de segurança individual. Desse modo, são propositalmente lançados problemas que acentuam essas substanciais diferenças entre os dois institutos, o que passa pela discussão da natureza jurídica, dos direitos tutelados, da legitimidade, da coisa julgada, da litispendência, do procedimento (especialmente no tocante ao deferimento de liminares), da intervenção de terceiros e da desistência. É evidente que a construção do trabalho não prescinde da análise da Lei 12.016/2009, primeira lei a regulamentar o mandado de segurança coletivo cujo fundamento de validade, até então, se concentrava apenas na Constituição Federal (art. 5o, inc. LXX). Essa Lei trouxe várias disposições acerca do writ coletivo, fracassando, no entanto, em dialogar diversos de seus pontos com o microssistema de tutela coletiva. / The aim of this dissertation is to discuss the class mandamus writ as an action for the protection of collective rights. It seeks to underline the distinction between the individual and the class mandamus writ with a focus on the latter. In order to emphasize the substantial differences between the two institutes, particularly with regard to their nature, the rights they protect, res judicata, pendency, other procedural issues (particularly in relation to interim injunctions), joint of parties and quitclaim, the dissertation proposes questions related to these topics. It is clear that this dissertation cannot dispense with the analysis of Lei 12.016/2009, which was the first act to regulate the class mandamus writ. Until the enactment of that act, the class mandamus writ fundament of validity was exclusively the art. 5, LXX of the Federal Constitution. Although, this act has brought many provisions on the class mandamus writ, it failed in establishing a dialogue with the collective redress microsystem.
7

[en] INTERNATIONAL HUMAN RIGHTS TREATIES AND THE 1988 CONSTITUTION / [pt] A INTERNALIZAÇÃO DOS TRATADOS INTERNACIONAIS DE DIREITOS HUMANOS E A CONSTITUIÇÃO DE 1988

LUIZ FERNANDO VOSS CHAGAS LESSA 22 December 2004 (has links)
[pt] A Internalização dos Tratados Internacionais de Direitos Humanos e a Constituição de 1988. A partir da promulgação da Constituição da República de 1988 a doutrina brasileira vem tentado defender a tese de que os pactos internacionais de direitos humanos são incorporados de forma automática ao direito interno, bastando para tanto sua ratificação no plano internacional. Os mesmo autores defendem, ainda, o status de norma de direito fundamental destes pactos uma vez incorporados. Partindo dessas duas assertivas, a presente dissertação, rejeita o primeiro postulado para afirmar que o caráter de norma constitucional das normas internacionais internalizadas decorre antes de tudo de seu conteúdo e não da forma de sua internalização. Do mesmo modo, pugna o presente trabalho que a adoção do rito tradicional para a internalização de tratados internacionais que versem sobre os direitos humanos não significa outorgar ao Executivo uma carta branca para postergar a prática dos atos necessários para a sua incorporação. Ao final, defende a possibilidade da intervenção do Poder Judiciário para assegurar a proteção dos direitos individuais ameaçados ou lesados por tal omissão. / [en] The relationship between International Human Rights Law and municipal law in Brazil has taken a new turn with the adoption of a new Constitution in 1988. Human Rights lawyers and law teachers support the idea that the new Constitutional Charter allow for a monistic approach to the relationship between International Human Rights Law and municipal law. The present dissertation contends that even in the case of a Human Rights treaty the Brazilian Constitution demands an act destined to transform International Law in domestic law. Contrary to what these Human Rights advocates and theorists believe, the dualist theory allows, not only for the International Human Rights Law to be adopted in Brazil as material Constitutional Law, but for its prompt adoption after the entry in force of any human rights treaty ratified by Brazil. Also, this dissertation contends that in those cases that the delay in transforming International Law in municipal law harms individual rights, the Judiciary branch can offer a quick and effective response.
8

Mecanismos de objetivação do processo / Civil procedure objectification mechanisms

Wolkart, Erik Navarro 18 May 2011 (has links)
Made available in DSpace on 2016-04-26T20:20:05Z (GMT). No. of bitstreams: 1 Erik Navarro Wolkart.pdf: 1422819 bytes, checksum: 2b21ad9114c83a7c3a9a46086eea66c9 (MD5) Previous issue date: 2011-05-18 / The present dissertation has as its aim of study, firstly, the definition of the main features of what is considered a civil procedure objectification mechanism.Then, the study analyses procedural aspects, benefits and vicissitudes of several procedural law concepts, which can be defined as mechanisms of civil procedure objectification. These previous steps lead to the conclusion that the opening of the aforementioned mechanisms and the adoption of clear rules for the Courts precedents adaptability are essential for the compliance with the Constitutional civil procedural law theory" / O presente trabalho traz como objeto de estudo, em primeiro lugar, a definição das características do quem vem a ser um mecanismo de objetivação do processo. Após, analisa aspectos processuais, virtudes e vicissitudes de diversos institutos que possam ser assim classificados. Por fim, conclui pela necessidade de abertura do procedimento e adoção de formas claras de flexibilização de precedentes para que haja o necessário enquadramento desses mecanismos no modelo constitucional de processo civil
9

Limites do poder de fiscalização: construção do conceito de abuso do poder de fiscalização e identificação da melhor estratégia processual para combatê-lo / Inspection power limitations: construction of the concept of abuse of Inspections powers and identification of the best legal strategy to fight it

Maldonado, Luciano Burti 12 September 2016 (has links)
Submitted by Luciano Burti Maldonado (lmaldonado@demarest.com.br) on 2016-10-04T21:01:56Z No. of bitstreams: 1 Dissertação.Luciano.VersãoFinal.pdf: 1549972 bytes, checksum: bdce7d4e328f3b111f07f6474f990572 (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Luciano, boa noite Por gentileza, realizar as alterações abaixo para que possamos aceitar seu trabalho junto à biblioteca: - O nome Getúlio não pode estar acentuado. - Capa e contracapa: Retirar o nome - FGV DIREITO SP, que consta ao lado do nome da escola e retirar a sigla SP que consta ao lado de São Paulo. Em seguida, submeter novamente. Att on 2016-10-04T21:11:37Z (GMT) / Submitted by Luciano Burti Maldonado (lmaldonado@demarest.com.br) on 2016-10-05T12:03:35Z No. of bitstreams: 1 Dissertação.VersãoFinal.LucianoBurti.pdf: 1549924 bytes, checksum: db99895e97d2368a996f4907af1eb366 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2016-10-05T16:26:45Z (GMT) No. of bitstreams: 1 Dissertação.VersãoFinal.LucianoBurti.pdf: 1549924 bytes, checksum: db99895e97d2368a996f4907af1eb366 (MD5) / Made available in DSpace on 2016-10-05T17:02:45Z (GMT). No. of bitstreams: 1 Dissertação.VersãoFinal.LucianoBurti.pdf: 1549924 bytes, checksum: db99895e97d2368a996f4907af1eb366 (MD5) Previous issue date: 2016-09-12 / This study aims to define the limits of tax inspection power and thus, build the concept of abuse of the tax inspection power under Articles 195 and 196 of the National Tax Code, as well as defining the best legal strategy to fight it. Having this objective in mind, we will analyze the tax legislation regarding the supervisory procedures, especially at the federal level and the São Paulo State Finance. In order to understand the power of tax inspection, we will also make use of specialized doctrine on the subject. Once defined the inspection procedure rules and the power of the tax authorities, we will build the concept of abuse of tax inspection powers. Accordingly, in addition to the proposal for a normative concept we will also try to identify a pragmatic concept. Therefore, we investigate the perspective of taxpayers and the placement of administrative and judicial jurisprudence. The analysis of administrative and judicial jurisprudence in addition to assisting us in building the concept of abuse of the Inspection power under the pragmatic approach will also allow us to identify the strategies used by taxpayers to fight abuse of the oversight inspection power and, hence, define the best strategy to fight it, that is, whether during or after the tax inspection procedure and or through administrative defense or prosecution lawsuit. / O presente trabalho tem por objetivo definir os limites do poder de fiscalização e, desta forma, construir o conceito de abuso do poder de fiscalização à luz dos artigos 195 e 196 do Código Tributário Nacional, bem como definir a melhor estratégia processual para combatê-lo. Diante do objetivo pretendido, faremos a análise da legislação tributária sobre os procedimentos de fiscalização, notadamente no âmbito federal e da Fazenda do Estado de São Paulo. Para o entendimento do poder de fiscalização também lançaremos mão da doutrina especializada sobre o assunto. Uma vez delimitadas as regras referentes ao procedimento de fiscalização e o poder do Fisco, construiremos o conceito do abuso do poder de fiscalização. Nesse sentido, além da proposta de um conceito normativo, também tentaremos identificar um conceito pragmático. Para tanto investigaremos a perspectiva dos contribuintes e o posicionamento da jurisprudência administrativa e judicial. A análise da jurisprudência administrativa e judicial além de nos auxiliar na construção do conceito de abuso do poder de fiscalização sob a perspectiva pragmática também permitirá definir as estratégias utilizadas pelos contribuintes para combater o abuso do poder de fiscalização e, desta forma, a partir de referida análise poderemos definir a melhor estratégia para combatê-lo, isto é, se durante ou após o procedimento de fiscalização e se por meio de defesa administrativa ou ajuizamento de ação judicial.

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